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1、外文翻译原文UnderstandinginternalcontrolMaterialSource：CoverStory Author：Gauthier,StephenJTheconceptofinternalcontrolishardlynew.Allthesame,recentprivatesectorscandalsandsubsequentfederallegislationhavesignificantlyrenewedinterestinthisimportant,butfrequentlyneglectedtopic.Thisarticle
2、willexaminewhateverypublicsectorfinancialmanagerandboardmembershouldknowaboutinternalcontrol.BACKGROUNDUntilrecentyears,aresponsetothebasicquestion,"Whatisinternalcontrol?"likelywouldhaveelicitede·lic·it tr.v.e·lic·it·ed,e·lic·it·ing,e·lic·its1.a.Tobringordrawout(somethinglaten
3、t);educe.b.Toarriveat(atruth,forexample)bylogic.2. aseriesofexamples-segregationofincompatibleincompatible adj.1)inconsistent.2)unmatching.3)unabletolivetogetherashusbandandwifeduetoirreconcilabledifferences.Inno-faultdivorcestates,ifoneofthespousesdesirestoendthemarriage,thatfa
4、ctprovesincompatibility,andadivorce duties,periodicbankreconciliations,useofreceivingreports--ratherthanatruedefinition.Thatistosay,internalcontroltendedtobeviewedasacollectivetermusedtodescribeadisparateassortmentassortment /as·sort·ment/(ah-sort´ment)therandomdistributionofnon
5、homologouschromosomestodaughtercellsinmetaphaseofthefirstmeioticdivision.as·sort·mentn. ofpoliciesandproceduresPoliciesandProceduresareasetofdocumentsthatdescribeanorganization'spoliciesforoperationandtheproceduresnecessarytofulfillthepolicies.Theyareofteninitiatedbecauseofsomee
6、xternalrequirement,suchasenvironmentalcomplianceorothergovernmental ratherthanasaseparateandcoherentconceptinitsownright.SuchwasthesituationthatconfrontedtheTreadwayCommissiononFraudulentThedescriptionofawillfulactcommencedwiththeSpecificIntenttodeceiveorcheat,inordertocausesome
7、financialdetrimenttoanotherandtoengenderpersonalfinancialgain. FinancialReportingwhenitfirsttookupitsmandateinthemid-1980s.Afterexaminingtheunderlyingcausesoffraudulentfinancialreporting,theTreadwayCommissionplacedmuchoftheblameoninadequatemanagerialinvolvementwithinternalcontro
8、l.Thecommissionassignedatleastpartialresponsibi
